This course is designed to teach the Real Estate Professional the basics of the benefits of using the 1031 exchange tax code, how to guide clients through a 1031 exchange and how a Delaware Statutory Trust can benefit their practice. This course has three parts; 1) An overview of 1031 exchange basics. 2) A discussion on situations and scenarios a real estate professional may experience during a 1031 exchange. 3) Details on how the Delaware Statutory Trust structure can benefit investors in a 1031 exchange.